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Lowville Academy and Central School District – Financial Condition (2015M-220)
… Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, Lowville, … New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… Rodriguez, 38, of Buffalo, was arrested and pleaded guilty to scheming to defraud in the first degree, an E felony, and paid $18,229 in restitution, according to an agreement with Erie County District Attorney Frank A. …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyPittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… Purpose of Audit The objectives of our audit were to determine if District officials … The Pittsford Central School District is located in the Towns of Pittsford, Brighton, Mendon, Penfield and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveState Comptroller DiNapoli Releases Municipal Audits
… services or professional services or ensure no conflicts of interest existed. Auditors found no competition was sought … or written quotes were not always obtained when goods and services were procured. Auditors also found 23 purchases … company for about 10 years. City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (Nassau …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mTown of Hamburg - Fuel Operations (2019M-75)
… or tracked. No inventory records are maintained for fuel in reserve tanks. Key Recommendations Track fuel purchased …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75State Contract and Payment Actions in May
… Other Payment Rejections and Other Cost Recoveries OSC rejected tax refunds and credits valued at more than $7.8 …
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-mayState Contract and Payment Actions in May
… for the Mental Health & Substance Abuse Program for the NYS Empire Plan. State Education Department $3.6 billion in …
https://www.osc.ny.gov/press/releases/2021/07/state-contract-and-payment-actions-mayState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … timely and identified deficiencies in internal control. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Owasco – Real Property Tax … the accounting records, with no oversight. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if … title Cost of title guarantee insurance policies Cost of real estate surveys Cost of an option when it is exercised Special …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Technology (Suffolk County) The school board needs to improve its oversight and management of the district's … promote openness in government and provide taxpayers with better access to the financial workings of government. … New …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsLong Lake Central School District – Capital Project (2021M-183)
… pdf ] Audit Objective Determine whether Long Lake Central School District (District) officials properly established, … with our findings. … Determine whether Long Lake Central School District District officials properly established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183General Brown Central School District - Building Renovation Project (2019M-21)
… officials ensured that work was completed within the scope of the project. We reviewed 34 check disbursements totaling … project. There were no recommendations as a result of this audit. … Did the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mIrvington Union Free School District – Information Technology (2016M-266)
… examine internal controls over information technology (IT) for the period July 1, 2014 through February 22, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $57.7 … computer users who do not use the District’s computers for instructional purposes or the inappropriate use of IT …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… of our audit was to review the Town's financial operations for the period January 1, 2013 through August 31, 2014. … approximately $5.9 million. Key Findings The Town's accounting records were not adequately maintained. The Town … sales tax revenue, resulting in Town taxpayers with real property located in the Village of Ballston Spa …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357City of Yonkers – Budget Review (B20-6-4)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are … obligations are outstanding. Key Findings The Yonkers Public School District’s budget request is $661.7 million for … 2019-20 year; however, this appropriation must be approved by the Board of Education and City Council before it can be …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4XVI.4.B Tax Revenues – XVI. Financial Reporting
… report date. Assessment accruals are determined by using information obtained from the assessments receivable system …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesOpinion 98-7
… DISTRICTS -- Apparatus and Equipment (capital reserve fund to replace chiefs' cars) -- Appropriations and Expenditures … the possibility of accidents involving district vehicles when responding to alarms. Initially, we note that a reserve … St Comp 1959, p 275; 3 Opns St Comp 1948, p 349). We are not aware of any express statutory authority for a fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-7State Comptroller DiNapoli Releases School Audits
… Union Free School District and the West Buffalo Charter School . "In an era of limited resources and increased accountability, it's critical that schools make every dollar count," DiNapoli …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1